Depending on the investment amount, size of the enterprise and the number of new jobs that will be created as a result of the investment, the investor can be granted a deduction of corporate income tax of 50%, 75% or 100%.

Tax incentives

Investment amount

Number
of new jobs created

Corporate
income tax rate**

Number
of years

Minimum
period for maintaining the investment and newly created jobs***

≥ €50,000*

≥ 3

10%

5 years

3 years

€0.15-1 million

≥ 5

10%

10 years

5 years for large enterprises

3 years for small and medium enterprises

€1-3 million

≥ 10

5%

10 years

5 years for large enterprises

3 years for small and medium enterprises

above €3 million

≥ 15

0%

10 years

5 years for large enterprises

3 years for small and medium enterprises

* Only micro enterprises can use incentive measures for investments starting from € 50,000.

** The corporate income tax rate of 20% is decreased by 50%, 75% and 100%, depending on the amount of the investment.
*** The period of maintaining the investment and newly created jobs cannot be less than the period of use of the incentive measures.